Diseño de un sistema de costos por procesos para la empresa “Chango Checha Productores S.A.”, cantón Saquisilí, provincia de Cotopaxi

Abstract

The reason for this study is focused on the design of a system of cost by processes for the company CHANGO CHECA PRODUCTORES S.A., located in Saquisilí, province of Cotopaxi, in order to determine the real costs of each phase of production. Part of the methodology on which this research is based responds to a field study, under a qualitative type through the use of techniques such as a survey applied to the administrative employees and an interview to the manager of the company, which allowed to identify the absence of a costing system. This generates uncertainty in the determination of costs as the economic results are not reliable. Therein lies the importance of implementing a cost system to reduce operational costs in agricultural production to reach higher productivity. On the other hand, the company lacks of an accounting understanding to apply procedures that would help to make the costs visible in each process and ignore the general manufacturing costs. That is why, it limits the achievement of the real cost of production and decision making processes. Due to the situation of the company, a cost system was designed according to its economic activities, based on its preliminary knowledge, identification of processes, as well as the determination of production costs, factors that will allow the company to take a greater control, identification of processes and the determination of costs in order to generate reliable information and make the most informed decisions. It is recommended to the administrative are to take the preventive actions established in this study in order to ensure that the costing system would be useful for the company.